The Executive MBA in Public Sector Accounting programme is structured under the philosophy that incomes or revenues and expenditures of government are critical to the economy and overall wellbeing of the citizenry and therefore must be accounted for. Government is the major employer of labour. In addition, government is responsible for carrying out extensive infrastructural development of facilities – roads, schools, hospitals etc.The Executive MBA Public Sector Accounting is designed to sharpen the skills of employees in senior management positions in government and public sector establishments. It exposes students to various aspects of accounting in the public sector in line with pronouncements of the International Federation of Accountants (IFAC) especially in relation to the new Accrual Basis accounting for public sector entities.
The specific objectives of the programme are;
- To expose students to both general and specialized courses in Public Sector Accounting,
- To provide students the opportunity of obtaining practical experience to solve accounting problems in government and government establishments
- To update the student’s knowledge of Public Sector Accounting
The Executive MBA in Public Sector Accounting covers the core MBA business courses, in addition to a minimum of 36 credit units in the third and fourth semesters covering the special areas made up as follows:
1.4 Entry Requirements
Candidates for the Executive MBA programme in Public Sector Accounting should have the following:
- Minimum of 3 (three) years working experience in industry
- Bachelors’ degree or Higher National Diploma (HND) in any relevant discipline (Accountancy, Economics, Management, Business Administration, Public Administration, Banking and Finance, Marketing, Insurance, Engineering, etc.)
Admission is twice in a year, March/April and September/April.
1.5 Mode of Study
The mode of study for the Executive MBA programme in Public Sector Accounting shall be by course work, organisational case studies, seminars, practical navigations and case project reports.
The duration for the Executive MBA programme shall be four (4) semesters – 18 months
1.7 Employment Opportunities
The Executive MBA programme in Public Sector Accounting trains students to fill middle and senior level management positions in government organisations as well as private sector establishments such as banks. With their education and training, they can set up their own businesses since the programme also emphasizes self-employment and consultancy.
1.8 Fee Structure
The fee is N210, 000 per semester for 4 semesters.
Course Code Couse Title Credit Units
EMB 801 Managerial Economics 2
EMB 803 Strategic Management and Business Ethics 2
EMB 805 Accounting Practice 2
EMB 807 Issues in Banking and Finance 2
EMB 809 Marketing Process and Practice 2
Course Code Course Title Credit Units
EMB 820 ICT Appreciation for Decision making 2
EMB 822 Entrepreneurship & Corporate Social Responsibility 2
EMB 824 Leadership in Business Organizations 2
EMB 828 Research Methodology 2
Course Code Course Title Credit Units
EMO 831 Seminar Presentations in Logistics and
Operation of Public Sector 2
EMO 832 Seminar Presentations in Sustainability
Public Sector 2
EMO 833 Seminar Presentations in Global Public Sector
EMO 834 Seminar Presentations in Government
EMO 835 Seminar Presentations in Government
Financial Regulations 2
Course Code Course Title Credit Units
EMO 849 Project Report 4
EMB 801 Managerial Economics (2 Units)
Economics and Decision-Making Process; Understanding the Micro and Macro Environment of Business, (specifically the Macro Economic Variables); Demand and Supply; Types of Market Models and Theory of Games.
EMB 803 General Management (2 Unit)
Concept of management, Principles of Management, Professionalism in Management; Ethical Issues in the practice of management.
EMB 805 ICT Appreciation for Decision Making (2 Units)
Basics of Computer, Applications of ICT in Business Problem-Solving; Computer Software and packages; the Future of Business in an ICT-driven Economy
EMB 807 Accounting Practice (2 Units)
Core Topics in Accounting Practice, Core Topics in Management Accounting Practice, Core Topics in Auditing; Core Topics in Accounting Theory and Corporate Reporting
EMB 809 Banking and Finance (2 Units)
Money and its Relevance to Business and the Economy; Sources of Business Finance; Bank Lending and its Implications for Business; Aspects of Financial Management/Corporate Finance; Monetary and Fiscal Policies
EMB 813 Entrepreneurship Development (2 Units)
The entrepreneur and Entrepreneurship; Personal Characteristics of Entrepreneurs; Theories of Entrepreneurship Development; Identification of Ideas and Venture Capital Opportunities; Keeping Records; Writing Business Plans; Entrepreneurial Practice – Success and Failure: the Entrepreneur in Micro, Small, Medium and Large-Scale Enterprises.
EMB 815 Research Methodology (2 Units)
Application of Scientific Methods in the Study and Analysis of Business Activities; Research Design; Data Collection Methods; Sampling Techniques, Data Analysis Methods; Measurement Scales, Interpretation and Presentation of Business research Results; Applications of Research in Business problem-Solving of Accounting, Banking and Finance, Management and Marketing.
EMB 820 Case Studies and Analysis on Leadership in Business Organisations (2 Units)
Cases will focus on guiding business organisations to higher productivity, Managing People and Conflict Resolution. Others include issues on effective leadership skills, ethics, emotional intelligence, creative thinking etc.
EMB 822 Case Studies and Analysis on Leadership in Banking and Financial Institutions (2 Units)
Cases will focus on guiding banking and financial institutions to higher productivity, managing people and conflict resolution. Others include issues on effective leadership skills, ethics, emotional intelligence, creative thinking etc.
EMB 826 Case Studies and Analysis on Leadership in Accounting Offices and Organisations (2 Units)
Cases will focus on guiding accounting and auditing firms to higher productivity, managing people and conflict resolution. Others include issues on effective leadership skills, ethics emotional intelligence, creative thinking etc.
EMP 811 Public Sector Accounting Process in Practice (2 Units)
General Accounting Principles, Accounting Communications Systems; Human Behavioral Aspects of Accounting; Professionalism in Accounting Practice, Ethical Issues in Accounting
EMP 822 Case Studies and Analysis on Leadership in Government Establishments (2 Units)
Cases will focus on guiding Government Establishments to higher productivity, managing people and conflict resolution. Others include issues on effective leadership skills, ethics, emotional intelligence, creative thinking etc.
EMP 831 Seminar Presentations in Logistics Operation of Government Establishments (2 Units)
The internal organization of Government Establishment, Budgeting, Deficit Budgeting for Government Establishments, Value for Money Audit in Government Establishments; Introduction to Government Financial Regulations for various public Sector Establishments.
EMP 832 Seminar Presentations in Sustainability Public Sector Accounting (2 Units)
Overview of environmental issues in Public Sector Accounting designed to identify the social and environmental factors associated with the development of Public Sector Establishments, the duplicating roles of this establishments and to make these establishments more result oriented.
EMP 833 Seminar presentations in Global Best Practices of Government Establishment, (2 Units)
Government Membership of International Organisations, the United Nation, African Union and the challenges associated with these organizations.
EMP 834 Seminar presentations in Government Business
Enterprise (2 Units)
Government in Business, Operating of Government Business Enterprises, Budgeting for Government Business Enterprises, Productivity and Efficiency of Government Business Enterprises, the Future of Government Business Enterprises.
EMP 835 Seminar Presentation in Government Financial
Regulations (2 Units)
Features of Government Financial Regulations; Essence of Financial Regulations in Government. Financial Regulations in Relation to Budgeting in Government Establishments; Presentation and Approval of Budget; Budget Defense and Implementation; the Department of Budget and Planning.
EMP 849 Project Report (4 Units)
On completion of the course, students will be required to write a project based the area of specialization which synthesizes a student’s learning that demonstrates their fulfilment of the programme learning outcomes.